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Cristiano Ronaldo will not accept the new contract Real Madrid are set to offer him at the end of the season.

The Portuguese star has decided to see out the final two years left on his contract and then leave Madrid.

Cristiano revealed he was "sad" at Real Madrid after the league game against Granada on 2 September, and it seems the situation has not improved.

The forward now believes the club do not intend to do anything to improve the situation and make him happier, apart from offer him more money. Madrid's problem is that Ronaldo's happiness at the club is not an economic issue, but an emotional one. In fact, the player has told the club he does not want more money and that his "sadness" will not be solved with money, the best demonstration of which is the fact he will reject the contract Madrid are preparing for him next summer.

The Portuguese hoped that after declaring publicly that he was unsettled at Madrid, the club would take note and give him the protection and support in the media that he deserves. He believes his image has worsened since he arrived in Spain and his chances of winning the Ballon d'Or have fallen, despite the extraordinary performances he has produced and the goals (169 of them) he has scored in his three and a half years at the club. However, almost three months have passed since the game against Granada, and nothing has changed.

But, Madrid still hope they will be able to convince Cristiano to change his mind by offering him a generous salary increase, from 10 million euros after tax to 15 million euros, that will keep him club until 2018. They have also declared the player not for sale and are not going to listen to offers. However, Madrid's intentions are at odds with Cristiano's wishes. The player's inflexible stance will provoke the club to reanalyse the situation.

Madrid will have to decide whether to accept an offer for the player at the moment, or keep him on for a further two seasons, and let him go for free in June 2015.

If Madrid go for the first option, Paris Saint-Germain seem the club most likely to sign the player, after Sauod Bin Abdulrahman Al-Thani, right hand man of the club's owner, admitted little more than a week ago that "Cristiano and Mourinho are objectives of PSG".

In the latter case, with Cristiano allowed to run out his contract until 2015, Manchester United would be his first choice.

Ronaldo spent six years at Old Trafford and is still an idol there, and in recent weeks his former club have flattered him with praise. Sir Alex Ferguson is convinced that when Madrid face United in March Cristiano "will get a great reception when he comes to Old Trafford and quite rightly when he comes on the pitch", but Patrice Evra's comments were more revealing.

"I have been in touch with him many times, he still loves Manchester United and misses Manchester United. He has done some incredible things for Real Madrid, he broke all the records, but they didn't show him the respect he deserves," said the French left-back.

"If he wants to win the Ballon d'Or he has to come back to Manchester United."